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Title:

The legal nature of the public charges as an example of stamp duty  
Charakter prawny opłat publicznych na przykładzie opłaty skarbowej

Alternative title:

Pravovij harakter deržavnih zborìv na prikladì gerbovogo zboru

Creator:

Antonów, Dobrosława

ORCID:

0000-0001-8545-1932

Subject and Keywords:

public charge   stamp duty   legal duty  
opłata skarbowa   opłata publiczna   charakter prawny opłat

Description:

Tekst pol., ukr., streszcz. ang.

Abstract:

One of the kinds of public tributes are public charges. The basic feature that differentiates the public tribute from other public tributes in particular from taxes is payment. It means that the charge is a financial service for which a citizen receives definite service from the state equivalent service . In principle the height of a charge should cover the cost of the service. At times charges are lower. However, more often charges considerably exceed the value of realized by the state service. Then charges acquire the feature of a tax, namely a gratuitous tribute. Public charges among other things are charged for official acts. The example of such charge is stamp duty regulated in act of 16 November 2006 on stamp duty. Stamp duty is chargeable on individual matters falling within the scope of public administration: performance of an official act, on notification or on request, issuance of a certificate on request, issuance of a permission permit, concession; submission of an instrument of power of attorney or procuration or of a copy, excerpt copy or reproduction thereof — in a matter falling within the scope of public administration or in a judical proceeding. Stamp duty is also chargeable on the performance of an official act, issuance of a certificate or permission permit by an entity other than a government and self-government administration authority, in connection with the performance of tasks falling within the scope of public administration, and on submission to the said entity of an instrument of power of attorney or procuration or of a copy excerpt copy or excerpt thereof. Rates of stamp duty are between 1 złoty and 12 750 złotych. In most cases a stamp duty considerably exceeds the cost and the value of the state service. Thus, a stump duty acquire the feature of a gratuitous tribute and in some cases it resembles a tax. Stamp duty on submission of an instrument of power of attorney or procuration is particulary gratuitous. In fact, in such cases a citizen does not receive any state service for his stamp duty except of an acceptance the documents by court of justice or public administration entity. The charge fallowing within this scope has a feature of a tax.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Bojko, Andrìj Mihajlovič (1963- ). Red.   Marszał, Maciej (1968- ). Red.

Date issued:

2012

Date copyrighted:

2012

Detailed Type:

czasopisma   artykuł

Identifier:

oai:repozytorium.uni.wroc.pl:122685   ISSN 2082-4939

Source:

PAd P 102216 II

Language:

pol   ukr   eng

Relation:

Wrocławsko-Lwowskie Zeszyty Prawnicze, 2012, 3, s. 369-391

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity  
Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego

License:

Making materials available on the basis of the agreement with the owner of the property copyrights  
Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Autor opisu:

WR U/PAdjm   WR U/PAdbg